one or more current accounts
31 st October
a person (other than a company) whose accounts are required to be audited under the Income-tax Act, 1961 or any other law for the time being in force;
a partner of a firm whose accounts are required to be audited under the Income-tax Act, 1961 or any other law for the time being in force2
30 th November
including the partners of the firm
to furnish a report referred to in section 92E
31 st July
ny other assessee.
In short, a return of income is the declaration of income and the resultant tax by the assessee in the prescribed format.
compulsory for companies and firms
income or loss
other than a company or a firm
exceeds the basic exemption limit
resident other than not ordinarily resident in India
would be required to file a return of income or loss
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